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An entity inquired whether its second instalment of Corporate Tax for 2015 would be zero following its departure from a corporate group on 1 January 2015. The DGT ruled that the calculation base must be the gross tax liability for the 2014 financial year, as if the entity had been taxed individually.
Cuestión planteada Si el resultado del segundo pago a cuenta del Impuesto sobre Sociedades a presentar el 20 de octubre de 2015 será cero.
La base para determinar el segundo pago fraccionado es la cuota íntegra del último período impositivo cuyo plazo de declaración estuviese vencido el primer día de los 20 días naturales de octubre. En este caso, la base será la cuota íntegra que le hubiera correspondido a la entidad en el ejercicio 2014 de haber tributado de forma individual. La cuantía del pago será el resultado de aplicar el 18 por ciento a dicha base.
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